as discussed on here earlier today

[David S. Miller]

Mon Sep 22 04:02:02 1997  David S. Miller  <davem@tanya.rutgers.edu>

	* config/sparc/sparc.h (INCOMING_FRAME_SP_OFFSET): Define to
	SPARC_STACK_BIAS for sake of dwarf2 on sparc64.

--- config/sparc/sparc.h.~1~	Thu Sep 18 18:40:38 1997
+++ config/sparc/sparc.h	Sun Sep 21 16:37:22 1997
@@ -3167,3 +3167,9 @@
    is something you can return to.  */
 #define INCOMING_RETURN_ADDR_RTX \
   gen_rtx (PLUS, word_mode, gen_rtx (REG, word_mode, 15), GEN_INT (8))
+
+/* The offset from the incoming value of %sp to the top of the stack frame
+   for the current function.  On sparc64, we have to account for the stack
+   bias if present.  */
+
+#define INCOMING_FRAME_SP_OFFSET SPARC_STACK_BIAS